scholarly journals Technological aspects of the mechanism of formation of local budgets in Ukraine for 2018-2020 years

2019 ◽  
Vol 16 (4) ◽  
pp. 64-72
Author(s):  
Larysa Gordiienko ◽  
Alina Zilinska
Keyword(s):  
State Policy ◽  
Living Standards ◽  
Intergovernmental Transfers ◽  
Mechanism Of Formation ◽  
Eu Countries ◽  
Adequate Level ◽  
Current Trends ◽  
Local Budget ◽  
Level Of Living

The article deals with the technological aspects of the mechanism of formation of local budgets in Ukraine, which is an important tool for state policy, the development of administrative and territorial units, and ensuring an adequate level of living standards. On the basis of the analysis carried out by the authors, it was revealed that the mechanism of formation of local budgets does not correspond to the current trends, therefore the components of legislative and regulatory support are systematized and the potential of their use for the changes of the existing mechanism is revealed. The technological aspects of the formation of local budgets are considered, namely, the composition of local budgets is determined, and at the expense of which the local budget is formed by the legislative base. The features of the mechanism of formation of local budgets and the main organizational and technological procedures for its development are determined. The authors highlighted the main shortcomings of the existing mechanism for the formation of local budgets, namely, the absence of a procedure for forming the income and expenditure part of local budgets. It is determined that local budgets of Ukraine are more dependent on intergovernmental transfers than local budgets of EU countries, the volume of transfers and their share in the organization of local budget revenues is constantly increasing. In this work, the authors proposed measures to eliminate the problems of the formation of local budgets.

scholarly journals Employment Diversification as a Determinant of Economic Resilience and Sustainability in Provincial Cities

2021 ◽  
Vol 13 (9) ◽  
pp. 4861
Author(s):  
Marcin Bogdański
Keyword(s):  
United States ◽  
The United States ◽  
Real Estate Market ◽  
Living Standards ◽  
Economic Resilience ◽  
The Real Estate ◽  
The Real Estate Market ◽  
Moderate Negative Correlation ◽  
High Level ◽  
Level Of Living

Differentiated response of selected economies to the global economic crisis caused by the collapse of the real estate market in the United States has drawn the attention of economists to the concept of economic resilience. At the same time, once again, it showed the importance of analysing and creating suitable conditions for sustainable development. Resilient economies are less exposed to the risk of economic crises or slowdowns, which is vital for ensuring stable incomes and high level of living standards. Therefore, the presented analysis was aimed at evaluating the level of economic resilience of provincial cities in Poland in relation to the situation on their labour markets. For this purposes, selected measures of the variation in the distribution feature (e.g., coefficient of variation) and the degree of structure diversification of the examined feature (Amemiya’s index) were used. Subsequently, using correlation analysis, the research determined whether any relationships could be observed between the investigated variables. The results of the research indicate that for provincial cities sub-regions in Poland, a statistically significant, moderate negative correlation could be observed between the degree of employment structure diversification in 2009 and the scale and scope of the collapse in the number of employed persons in subsequent years. This suggests that a high level of employment diversification restricted the level of economic resilience in this case.

scholarly journals ASSESSMENT OF THE INFLUENCE OF LOCAL BUDGETS ON THE ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES (ON THE EXAMPLE OF THE BUDGET OF THE CITY OF IRPIN)

2020 ◽  
Author(s):  
Oksana Lisnichuk ◽  
◽  
Vita Shvorak ◽  
Viktoriia Mazur ◽  
◽  
...  
Keyword(s):  
Local Governments ◽  
Specific Weight ◽  
Financial Economic ◽  
Economic Regulation ◽  
Economic Policies ◽  
Intergovernmental Transfers ◽  
Financial Independence ◽  
Economic Relationships ◽  
Local Budget ◽  
The City

The local budgets are an instrument of financial-economic regulation of the development of regions and the State as a whole. Both the efficient formation and administration of local budgets should be based on a combination of financial-economic relationships in the area of revenue generation, implementation of budget expenditures, the inter-budgetary relations and the development together with implementation of the balanced socio-economic policies directed towards ensuring the socio-economic growth of regions. The reform of budget decentralization has provided local governments with broader rights and new sources of financial resources, which has collectively increased the financial viability and autonomy of the regions. In this article article considers the peculiarities of the formation and implementation of local budgets (on the example of the budget of the city of Irpin). The sources of formation are described city budget revenues and directions of their use. In a section of revenue breakdown components of tax revenues on the main taxes and non-tax receipts of the local budget are analyzed. Specific weight of the intergovernmental transfers in the course of formation of income of local budgets is investigated. Analyses directions of use of budgetary resources by local governments. The main problems existing when forming revenues of local budgets are defined. Having analyzed the structure and dynamics of revenues and expenditures of the local budget. The revenues of the local budget of the city of Irpin have shown a growing dynamics, and expenditures tend to increase. The analysis shows that there are tendencies to increase their volume, which is certainly a positive aspect of the activities of local governments and decentralization reform. However, transfers make up an important part of the budget, which is negative, as the city budget is not fully independent. Of course, it is impossible to achieve full financial independence of the region in modern conditions, but it would be expedient to direct the vector of development to achieve financial independence. Analysis of the structure of expenditures by functional classification shows that during 2016-2019 most of the expenditures of local budgets were directed to the socio-cultural sphere. According to the analysis, the city of Irpin has a strong enough financial base to meet the needs of its residents. In addition, the analysis of the use of the city budget shows the diversity of expenditures and the presence of positive experience of community development.

scholarly journals Current trends and macroeconomic effects of fiscal space functioning of Ukraine

2018 ◽  
Vol 57 ◽  
pp. 01030
Author(s):  
Halyna Vasylevska
Keyword(s):  
The State ◽  
Basic Component ◽  
Mechanism Of Formation ◽  
Current Trends ◽  
Economic Transformations ◽  
Macroeconomic Effects ◽  
Fiscal Space ◽  
Mutual Relations ◽  
Key Indicators ◽  
Macroeconomic Environment

Modern features of fiscal space functioning of Ukraine are investigated in this article, the conditions and trends of its formation in the context of global social and economic transformations are determined. The theoretical principles of forming the fiscal space of the state are considered. The author gives explanations of definitions: fiscal environment and fiscal space. The components of the fiscal space are outlined and the course of their interaction within the defined fiscal environment as the basic component of the mechanism of formation of mutual relations for the reproduction of the efficiency and effective functioning of the assimilative formations of the fiscal space is determined. The monitoring of the macroeconomic environment of the formation of the fiscal space in Ukraine has been monitored. Ukraine's place in international ratings has been shown and a number of key indicators has been analyzed, on the basis of which the main reasons for the exacerbation of permanent economic and social crises were clarified, as well as the main guidelines for overcoming them.

scholarly journals FEATURES OF PLANNING AND IMPLEMENTATION OF LOCAL BUDGETS IN THE CONTEXT OFTHE BUDGET AND DECENTRALIZATION REFORMS

2017 ◽  
pp. 132-144
Author(s):  
Yuliia OSTRISHCHENKO
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Poor Quality ◽  
Intergovernmental Transfers ◽  
Reform Implementation ◽  
Budget Reform ◽  
Subsidiarity Principle ◽  
Planning Methods ◽  
Local Budget ◽  
Budget Revenue

Introduction. Scarce local budget financial resources, lack of sufficient transparency of budget expenditures, and poor quality of public services provided by the central and local governments - all these factors require comprehensive governance reforms introduction primarily budget reform and powerdecentralization reform. Purpose. The aim of the article is to identify special traits and discover challenges of the local budgets planning and execution system, to analyze potential approaches to its improvement based on outcomes and effects of budget reform and local self-government reform implementation in Ukraine. Results. The article summarizes the tasks, measures and achievements of the local budgets reform and intergovernmental relation reform. The changes in the local budget revenue and expenditure structure were analyzed taking into account recent amendments to Budget and Tax Codes of Ukraine. The local budgets planning methods and approaches as well as procedures for fiscal equalization ofthe local government’s financial capacity were investigated; 2010-2017 reporting data on budget revenue and expenditures performance were analyzed. At the same time the article determines key budget parameters preliminarily included in draft 2018 Budget Law and medium-term Budget Declaration, in particular regarding local budgets and intergovernmental transfers and also represents review of progress achieved under the territorial communities’ amalgamation and establishment of direct interrelation between central government and newly formed amalgamated communities. Conclusion. According to the results ofthe research and analysis, the article substantiates the necessity of further local budget revenue amplification, the expediency of the budget decentralization considering budget subsidiarity principle, as well as the effectiveness of the new interbudgetary relation model.

scholarly journals Using forms of direct democracy to ensure public participation in the municipal budget process

2020 ◽  
pp. 48-58
Author(s):  
Natalya Vasilyeva ◽  
Yuliya Pyatkovskaya
Keyword(s):  
Public Participation ◽  
State Policy ◽  
Direct Democracy ◽  
Budget Process ◽  
Video Conference ◽  
The Public ◽  
Public Hearings ◽  
Local Budget ◽  
Municipal Level

The article notes that the requirement of openness (transparency) of budget relations is one of the priority directions of state policy and the criterion of the international rating. Russia has the lowest rating on the index of public participation in the budget process. In this regard, the budget relations at the municipal level are in a better position, since public hearings are required for drafts of the local budget and the report on its implementation. The authors evaluate this form of direct democracy in order to ensure public participation in the budget process, conclude that it is minimally sufficient, and suggest that public hearings should work to bring the «budget for citizens» to the public. The article also discusses other forms of direct democracy. It is concluded that there is a legislative ban on the use of forms of mandatory democracy in the budget process, as well as on the legality and expediency of such regulation. It is recommended to use a survey of citizens as a form of consultative democracy. It is proposed to consider the possibility of using public discussions and holding public hearings in the format of a video conference in budget relations.

scholarly journals Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration

2021 ◽  
Vol 2021 (3) ◽  
pp. 109-120
Author(s):  
Dorina Sandu ◽  
Keyword(s):  
Optimal Solution ◽  
Well Being ◽  
Public Authorities ◽  
The Public ◽  
Time Consumption ◽  
Eu Countries ◽  
Local Taxes ◽  
Financial Costs ◽  
Third Person ◽  
Local Budget

Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the debtor taxpayer, without the presence of the mediator as a third person, neutral and independent, comparing the institution of tax mediator in Romania with other EU countries presentation of the stages of mediation and its advantages in favor of both parties. The reality proves that there are numerous situations when fiscal administrative acts issued by the local taxes and fees service are the object of appeals before the issuing public authorities and the administrative-fiscal contentious courts. It complicates the activity of both local public authorities and courts, adds time consumption and financial costs, and fiscal mediation proves to be an optimal solution.

Theories of the Family and Current Trends in Family Relations in Society

2020 ◽  
pp. 40-45
Author(s):  
U. N. Raimjanova
Keyword(s):  
Economic Development ◽  
Family Life ◽  
State Policy ◽  
Family Relations ◽  
The State ◽  
Special Role ◽  
Current Trends ◽  
The Family ◽  
Level Of Economic Development ◽  
Legislative Framework

In modern conditions, a special role in strengthening family relations can be played by the state, interested in preserving and strengthening the institution of the family. In different countries, the state policy towards the family depends on the traditions, the legislative framework, the level of economic development and the problems that characterize the course of family life in a given state.

UKRAINE'S LABOR POTENTIAL: DEVELOPMENT TRENDS AND STATE POLICY PRIORITIES

2017 ◽  
Author(s):  
Alla Nadtochii ◽  
◽  
Tetiana Pokotylo ◽  
Keyword(s):  
Health Care ◽  
Health Care System ◽  
State Policy ◽  
Adult Population ◽  
Developed Countries ◽  
The State ◽  
Living Standards ◽  
Stage Of Development ◽  
Labor Potential ◽  
Care System

Trends in demographic processes, such as births and deaths, are analyzed. The structure of the causes of mortality in 2005 and 2019 and shifts in the structure of mortality have been determined. The main indicators of the health care system in 1995-2017 are analyzed. The directions and tasks of the started reform of the health care system are determined. Quantitative parameters of changes in the system of vocational and higher education in Ukraine for 2010-2019, which affect the level of development of labor potential, are analyzed. It is noted that there is an imbalance in the labor market. The number of applicants for one vacancy in the professional context is analyzed. Indicators of employment of the unemployed by both private employment agencies and the State Employment Service are given. The connection between the structure of employment and the processes of deindustrialization, which began in Ukraine in the 1980s, is determined. It is indicated that the processes of deindustrialization taking place in the developed countries of the world and in Ukraine have different colors. Deindustrialization in developed countries is viewed positively as a creative process that is supported by the concepts of development "Industry 4.0". In Ukraine, deindustrialization is defined as a negative phenomenon, which is due to the return to the pre-industrial stage of development and is accompanied by a decline in living standards. One of the reasons for the deindustrialization of Ukraine is the decrease in the knowledge intensity of the production of material goods and, as a consequence, the deformation and isolation of the education system from the real needs of the economy. The priority steps of the state policy directed on formation and development of labor potential of a society are defined. These steps should be aimed both at the development of human resources, especially the adult population, and at the support of domestic producers. It is noted that without state support for the development of young industries it is impossible to increase the productivity of the economy and raise living standards.

Household Investment in Bank Deposits: Analysis of the Current Situation

2020 ◽  
Vol 8 (3) ◽  
pp. 55-58
Author(s):  
B. Gridneva
Keyword(s):  
Economic Growth ◽  
Current Situation ◽  
The State ◽  
Living Standards ◽  
Financial Resources ◽  
Purchasing Power ◽  
Tariff Policy ◽  
Bank Deposits ◽  
Current Trends ◽  
Macroeconomic Instability

In conditions of macroeconomic instability and lack of financial resources for economic entities and the state, an important source of financing for economic growth is the resources attracted from the population in Bank deposits. However, the savings model of behavior of Russians in modern conditions noticeably transformed under the influence of a decrease in the purchasing power of wages and a decrease in living standards in the majority of the country's regions. The tariff policy implemented in credit institutions also reduces the attractiveness of Bank deposits. The article analyzes the current trends of citizens investing their funds in Bank deposits.

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